Carte Goodwill Impairment Testing In Australia Finch Nigel

Goodwill Impairment Testing In Australia

Autor: Finch Nigel
Limbă: engleză
Legare: Carte broșată
Editura: Scholars' Press
Disponibilitate: În depozitul extern
Expediem în 8-11 zile
363.57 lei
This book examines the compliance with goodwill impairment disclosures required under International...

Informații despre carte

Autor
Limbă
engleză
Legare
Carte - Carte broșată
Publicat
2015
Pagini
304
EAN
9783639767933
ISBN
3639767934
Enbook ID
09538560
Editura
Greutate
449
Dimensiuni
152 x 229 x 17

Descriere completă

This book examines the compliance with goodwill impairment disclosures required under International Financial Reporting Standards (IFRS) by companies listed on the Australian Securities Exchange (ASX). This book provides the first systematic evidence, across a large sample of Australian firms, regarding the compliance quality of goodwill impairment testing under IFRS. The results of this book unveil a considerable degree of non-compliance across many of the critical technical areas of this highly-complex accounting and reporting regime. This work provides empirical evidence to inform the debate regarding the controversy over goodwill accounting treatments and the effectiveness of the impairment testing approach as required under the current accounting standard. Finally, these findings also add to the growing concern regarding the lack of appropriate regulatory supervision in the Australian capital market.

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